The relationship between accounting and tax accounting of financial results: accounting and analytical support

This article explores one of the most pressing issues in the accounting practice of commercial organizations – the interaction between the accounting and tax aspects of financial performance reporting. The objective of the work is to provide a theoretical justification and subsequent development of applied recommendations aimed at improving the effectiveness of organizational and methodological support for this interaction. The study, based on an analysis of scientific literature, the regulatory framework, and specific enterprise data, identified the key determinants that cause discrepancies between accounting and taxable profit. The results showed that accounting system elements such as accounting policies, selected depreciation methods, revenue recognition criteria, and the procedure for establishing reserves have a direct and significant impact on the formation of financial results and the amount of tax liabilities. In this article, the authors propose an original classification of the differences between the two accounting systems and formulate a set of measures for their convergence (harmonization). This set includes the improvement of methodological approaches, the development of accounting and analytical tools, and the practical implementation of a specialized account for profit reservations in the working chart of accounts. The practical significance of the results lies in the possibility of their application to optimize the tax burden, increase the degree of transparency of reporting, and minimize risks in the field of financial management. 

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